https://www.taxtmi.com/caselaws?id=89163 Empty drums removed after their contents were taken out were treated as not amounting to a new product emerging from manufacture, because mere emptying and one-time use did not establish that the drums had become waste or scrap under the tariff note. On that basis, their removal from the factory did not attract duty, and the corresponding Modvat credit was not required to be reversed. The Tribunal followed its earlier view on the same issue and accepted that usable drums remained drums for tariff purposes despite having been emptied. en-us Wed, 12 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89163 Empty drums removed after their contents were taken out were treated as not amounting to a new product emerging from manufacture, because mere emptying and one-time use did not establish that the drums had become waste or scrap under the tariff note. On that basis, their removal from the factory did not attract duty, and the corresponding Modvat credit was not required to be reversed. The Tribunal followed its earlier view on the same issue and accepted that usable drums remained drums for tariff purposes despite having been emptied. Case-Laws Central Excise Wed, 12 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89163